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Comparing Property Tax Systems in Europe, 2021 Comparing Europes Tax Systems Property Tax Systems Best and Worst Property Tax Systems

Comparing Europe’s Tax Systems: Property Taxes

According to the 2021 International Tax Competitiveness Index, Switzerland has the best-structured consumption tax among OECD countries while Poland has the worst-structured consumption tax code.

2 min read
2022 State Business Tax Climate Index 2022 State Tax Rankings and 2022 State Business Rankings

2022 State Business Tax Climate Index

While there are many ways to show how much is collected in taxes by state governments, our State Business Tax Climate Index is designed to show how well states structure their tax systems and provides a road map for improvement.

169 min read
Arkansas income tax cuts Arkansas tax reform Arkansas income tax reform Arkansas income tax cuts 2021 Arkansas remote work Arkansas convenience rule Arkansas Senate Bill 484 Tax Foundation testimony Arkansas Lieutenant Governor Looks to Eliminate Income Tax, Arkansas Lieutenant Governor Tim Griffin proposal to eliminate Arkansas income tax

Arkansas’s Sustainable Tax Reform: A Gift That Will Keep On Giving

Faced not only with immediate surpluses but with the expectation of sustained revenue growth in coming years, Arkansas policymakers have chosen to return some of the additional revenue to taxpayers in the form of individual and corporate income tax rate reductions, with additional rate cuts if future revenues permit.

6 min read
Bipartisan tax policy roots

Tax Policy’s Bipartisan Roots

Michael J. Graetz is the Columbia Alumni Professor of Tax Law and a leading expert on national and international tax law.

5 min read
2021 North Carolina tax reform and 2021 North Carolina income tax reform and proposals

North Carolina Reinforces Its Tax Reform Legacy

With the adoption of its new budget in mid-November, North Carolina has reinforced its position as a leader in pro-growth tax reform, becoming the 12th state to enact income tax rate reductions in 2021 alone.

6 min read

Taxing Decisions, 2021: Minisode 4, Waiting on the Senate

Senior policy analyst Garrett Watson joins host Jesse Solis to discuss the Build Back Better Act’s prospects and what tax changes—ranging from the SALT deduction to the Child Tax Credit—could change in order to gain enough support for passage.

2021 Consumption Tax Systems in Europe Comparing Consumption Tax Systems in Europe 2021 worst Consumption tax systems in Europe Consumption taxes in Europe

Comparing Europe’s Tax Systems: Consumption Taxes

According to the 2021 International Tax Competitiveness Index, Switzerland has the best-structured consumption tax among OECD countries while Poland has the worst-structured consumption tax code.

2 min read
Mississippi income tax reduction options. Mississippi income tax repeal Governor Tate Reeves budget proposal

Mississippians Would Benefit from Sustainable Income Tax Reduction

Mississippi lawmakers should deliver tax relief in 2022, but they need not take an all-or-nothing approach. There are many ways to improve the state’s tax code, even if full income tax repeal doesn’t remain on the table.

6 min read
2022 state tax changes effective January 1, 2022 child tax credit changes and child tax credit reform options 2021 state tax changes July 1 2021 US business tax collections remained close to historical norm in 2018. US business tax revenue and taxes paid by pass-through firms

Business Tax Collections Within Historical Norm After Accounting for Pass-through Business Taxes

When looking at the tax burden on businesses over time, it is important to provide a complete picture by accounting for the different types of businesses in the U.S. and the timing effects of the 2017 tax law. Doing so provides important context on existing tax burdens and for considering the impact of raising taxes on corporations and pass-through firms.

3 min read
2021 Individual Income Tax Systems in Europe Comparing Income Tax Systems in Europe 2021 worst income tax systems in Europe

Comparing Europe’s Tax Systems: Individual Taxes

France’s individual income tax system is the least competitive of all OECD countries. It takes French businesses on average 80 hours annually to comply with the income tax.

3 min read
Biden tax plan and analysis of Biden taxes Biden minimum tax on billionaires unrealized capital gains tax Biden tax proposals Biden taxes Biden tax plan Build Back Better inflation tax Biden inflation tax Top Tax Rate on Personal Income Would Be Highest in OECD under New Build Back Better Framework

How Will Build Back Better Impact Inflation?

The persistently high inflation in recent months has made some lawmakers question the need for additional deficit spending, In the short term, the Build Back Better Act would likely contribute to inflation, but the magnitude of that contribution is unclear.

3 min read